Comptroller-General of Inland Revenue v Knight

JurisdictionUK Non-devolved
Judgment Date1972
Date1972
CourtPrivy Council
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30 cases
  • Director-General of Inland Revenue v R
    • Malaysia
    • Federal Court (Malaysia)
    • Invalid date
  • EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 16 Julio 1999
    ... ... MR L HENDERSON QC with MR T BRENNAN (Instructed by Solicitor of Inland Revenue) appeared on behalf of the Respondent ... ...
  • Krishna Moorthy v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 20 Abril 2018
    ...As Lord Wilberforce once said, delivering the judgment of the Privy Council on an appeal from Malaysia in 1972 ( Comptroller-General of Inland Revenue v Knight [1973] AC 428, at 433): “Questions as to the taxability of payments received by employed persons at the end of their employment hav......
  • EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 22 Octubre 1997
    ...Best WLRTAX[1989] 1 WLR 167; [1989] BTC 102 Brumby (HMIT) v Milner WLR[1976] 1 WLR 1096 Comptroller-General of Inland Revenue v Knight ELR[1973] AC 428 Dale (HMIT) v de Soissons TAX(1950) 32 TC 118 Hamblett v Godfrey (HMIT) TAXTAXTAX(1986) 59 TC 694; [1986] BTC 143 (ChD); [1987] BTC 83 (CA)......
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